Corrections to the Harmonised Tariff (HS 2007) The South African Revenue Service (SARS) published a number of amendments relating to its 15 December 2 006 Government Gazette notice in respect of the amendments to account for the introduction of the 2 007 Harmonised System i.e. HS 2 007. The amendments are: 1. Spelling correction in Note 6 to Section XI i.e. “Textile and Textile Article”, of the word “multipli”, to “multiple”. 2. The correction in Subheading Note.1 to Chapter 10 i.e. “Cereals”, of the word “terms”, to “term”. 3. The substitution of Subheading Note.2 to Chapter 2 7 i.e. “Minerals Fuels, Mineral Oils and Products of their Distillation; Bituminous Substances; Mineral Waxes”, with “2. For the purposes of subheading 2 701.12, “bituminous coal” means coal having a volatile matter limit (on a dry, mineral-matter-free basis) exceeding 14 per cent and a calorific value limit (on a moist, mineral-matter-free basis) equal to or greater than 5,833 kcal/kg”. 4. The substitution for the word “everey” of “every” where it appears in Additional Note 1 to Chapter 2 7. 5. The deletion of the word “unleaded” where it appears in the Additional Note 1 to Chapter 27. 6. The insertion after Subheading Note. 2 to Chapter 38 i.e. “Miscellaneous Chemical Products”, of the following: “Additional Notes: 1.(a) For the purposes of tariff subheading 3824.90.03, biodiesel is fuel that comprises mono-alkyd methyl esters of long chain fatty acids derived from vegetable or animal fats and oils; which is (i) intended for use, advertised for use, put up for use or otherwise marketed or disposed of for use as a liquid fuel substitute for petroleum-based distillate fuels; or (ii) used for blending with petroleum-based fuels. (b) Biodiesel that does not conform to Note 1(a) is to be classified in tariff subheading 3824.90.05. (c) Biodiesel classifiable in subheading 3824.90.03 does not include biodiesel blended with petroleum-based fuels classifiable in Chapter 2 7 or elsewhere in this Schedule”. 7. The substitution of the last paragraph of Subheading Notes to Chapter 48 i.e. “Paper and Paperboard; Articles of Paper Pulp, of Paper or Paperboard”, with the following “7. For the purposes of subheading 4810.22 , “light-mass coated paper, coated on both sides, of a total mass not exceeding 70g/m2, with a coating mass not exceeding 15g/m2 per side, on a base of which not less than 50 per cent by mass of the total fibre content consists of wood fibres obtained by a mechanical process”. The substitution of a number of tariff subheadings relating to miscellaneous edible preparations, prepared animal feed; residues and waste from the food industries; tobacco and manufactured tobacco substitutes; plastics and articles thereof; raw hides and skins (other than fur skins) and leather; paper and paperboard; articles of paper pulp, of paper or of paperboard; footwear, gaiters and the like; parts of such articles; vehicles other than railway or tramway rolling stock, and parts and accessories thereof; and aircraft, spacecraft and parts thereof. No Tariff Amendments – 2 0 April 2 007 Tariff Applications – Response due The reduction in the rate of customs duty on slag wool, rock wool and similar mineral wools from 15% ad valorem to free of customs duty. The rebate of the customs duty on woven fabrics for use in the manufacture of clothing. Response due by 2 7 April 2007. No Trade Remedy Amendments – 20 April 2007
